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Correlational Study Of Embezzlement And Economic Conditions In New England, Patricia Conn Ryan

Doctoral Dissertations and Projects

This research study was conducted to contribute to the body of knowledge related to embezzlement, a classification of occupational fraud. According to the Association of Certified Fraud Examiners (ACFE, 2020), it is estimated that losses from occupational fraud represent 5% of revenue each year and that 86% of occupational fraud included asset misappropriation or embezzlement. The purpose of this quantitative research study was to investigate the relationship between economic indicators and incidents of embezzlement. The study population included all incidents of embezzlement reported in New England between 2004 and 2018. Archival data were collected from various governmental sources for both …

Corporate Governance And Disclosure: Purpose, Scope, And Limitations, Wm Dennis Huber, James A. Digabriele

Department of Accounting and Finance Faculty Scholarship and Creative Works

Corporate governance has been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature since at least 1932. Disclosure has also been the subject of dozens, if not hundreds, of books and articles in legal, accounting, finance, and economic literature, but interest in the subject is a more recent phenomenon. It is important therefore to understand the purpose, scope, limitations, and meaning of corporate governance. It is equally important to understand the purpose, scope, and limitations of the effective transparency of information, i.e., disclosure, for publicly listed companies, including what information is …

Labor Market Mobility And Expectation Management: Evidence From Enforceability Of Noncompete Provisions, Michael Tang, Rencheng Wang, Yi Zhou

Research Collection School Of Accountancy

This study examines how managers' use of expectation management is affected by their labor market mobility, which we measure by the enforceability of noncompete provisions in their employment contracts. Exploiting quasinatural experiments, our difference-in-differences analyses provide new causal insights to the growing literature on how managers' career concerns affect their disclosure choices. Consistent with a less mobile labor market imposing more pressure on managers to achieve earnings expectations, we predict and find that managers in US states that tightened enforcement of noncompete provisions are more likely to manage analyst expectations downward. We also find that downward expectation management is used …

Aicpa Professional Standards As Of June 1, 2021, Volume 2: Pre-Sas No.134 U.S. Auditing Standards — Aicpa (Clarified), American Institute Of Certified Public Accountants (Aicpa)

AICPA Professional Standards

No abstract provided.

Statement Of Position 21-1, Performing Agreed-Upon Procedures Related To Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services As Defined By Sec Release No. 34-72936, June 2021, American Institute Of Certified Public Accountants. Auditing Standards Board

Exposure Drafts, Comment Letters, and Statements of Position

No abstract provided.

Factors Influencing Outsourcing Of Accounting Functions In Lebanese Small Medium-Sized Enterprises, Rasha Mohamad Mahboub Mrs.

BAU Journal - Creative Sustainable Development

Accounting functions (AF) play a significant role in aiding firms to sustain competitive advantage (CA). However, small and medium-sized enterprises (SMEs) face troubles handling basic AF. This is primarily due to their dearth of proficiency and infrastructure. Consequently, outsourcing has come to be a substantial aspect of the thorough strategy of any SME to leverage its CA. In spite of the fact that outsourcing became very popular topic, this area has not been studied fully in emerging countries like Lebanon specifically in the industrial sector. Thus, this research aimed at examining the main factors affecting AF outsourcing in the Lebanese …

How Does The Market View Share Repurchases: Five Possible Book Values In The Fama-French 3 Factor Model, Jaime Peters

Dissertations

Share repurchase activity has grown significantly over the past twenty years and has emerged as the most popular technique for returning cash to shareholders. Current U.S. generally accepted accounting principles treat share repurchases as a return of capital to shareholders, recording the repurchased shares at market prices and offsetting them against contributed capital accounts. This treatment reduces the recorded book value of the equity of companies. Of course, companies can reissue these shares to fulfill stock option contracts, as consideration in acquisitions, and/or in secondary offerings. These economically relevant uses of repurchased shares suggest that the market may treat share …

Do Audit Partner Gender And Firm Size Influence Accounting Quality?, Grace Rooney

DU Undergraduate Research Journal Archive

This paper examines the association between audit partner gender and client financial reporting quality. I hypothesize that audit engagements with a Big 4 female audit partner will exhibit higher financial reporting quality than with other auditors. I test my hypothesis by estimating a multivariate ordinary least squares regression model. Consistent with my hypothesis, the results indicate that female auditors within the Big 4 accounting firms have the lowest discretionary accruals.

An Exploration Of Accounting Topics Through A Series Of Case Studies, Joshua Pearson

Honors Theses

This thesis contains 12 case studies about various accounting and financial issues. The cases follow as: A Tale of Two Cities, Conceptual Overview of Assets, Excel Course, Taxodus: Playing the Global Tax Avoidance Game, Business Interview, Case Competition-Overview, Case Competition-Audit, Case Competition-Tax, Case Competition-Advisory, Case Competition-Earnings, Stock Price, and Analysis, and Financial Crisis of 2008. Other than the cases labeled case competition, none of these cases are meant to build off each other and should be taken by themselves. The series of case competition cases are part of a larger group case where each group chose a Fortune 500 company, …

A University Student’S Perspective On Financial Literacy, Matthew Braley

Honors Program Theses and Projects

Financial literacy is one of the most important, if not the most important topic students need to prepare them for their future. This should be obvious, yet it still does not have a permanent place in the curriculum. Many financial literacy organizations, such as the Council for Economic Education, National Jump$tart Coalition, and Next Gen Personal Finance, are making great progress to get financial education in schools throughout the United States. However, there are many young adults that have missed the window of opportunity to obtain financial education in school. The beginning of this paper will address the current state …

Tax Reform Throughout U.S. History And The Economic Impact, Jacob Christopher Michel

Honors Thesis

The three largest tax reforms in recent years, The 1986 Tax Reform Act (TRA of 1986), The Bush Tax Cuts Act, and The Tax Cuts and Jobs Act (TCJA), differed in the treatment of taxable income through capital gains tax rate, depreciation treatment, limitation of losses, standard deduction, and the marginal rates in general. These provisions were studied to provide insight into how they affected various stakeholders. The TRA of 1986 and the Bush Tax Cuts Act have data determining whether they benefitted high-income taxpayers to the highest extent. The low-income taxpayers were also given tax breaks, however, not to …

Accounting Implications Derived From Consumer Big Data, Benjamin E. Boehrns

Honors Thesis

Consumer big data is changing the traditional framework of business by providing an unprecedented amount of information regarding consumer behaviors. Technological advances of the twenty-first century have enabled businesses to collect these behaviors within automated processes. The ease of data creation has led to companies creating, storing, and analyzing voluminous subsets of data in order to achieve a higher degree of competitive advantage. These datasets not only derive value from the physical information technology systems that provides the storage and the ability of analysis, but also contains an intrinsic value that is rarely captured within traditional accounting methods. The unique …

Open Meeting Agenda, May 4–5, 2021, Virtual, American Institute Of Certified Public Accountants. Professional Ethics Division. Professional Ethics Executive Committee

Association Sections, Divisions, Boards, Teams

No abstract provided.

A Survey Of Financial Accounting Reporting, James H. Robbins

Honors Theses

This thesis takes a survey of key accounting issues and concepts addressed in financial accounting reporting. Accountancy majors of the Sally McDonnell Barksdale Honors College were given an opportunity to complete their thesis before their internship during senior year by taking two classes over junior year. This thesis was constructed under the guidance of Dr. Vicki Dickinson. The thesis itself is a compilation of twelve different cases, and each case studies various areas of the accounting and business environment.

Retain Or Rotate: Outcomes Of Frequent Auditor Switching, Ryan Decker

Accounting Undergraduate Honors Theses

Regulators continue to debate the effectiveness of mandatory auditor rotation versus mandatory auditor retention in improving audit quality. Recent regulation in the European Union mandates auditor rotation, but if companies choose a more-lenient auditor with each switch, frequent switching could impair audit quality. I examine whether more-frequent switching leads to an increase in aggressive reporting and evaluate its effect on audit quality and audit attention. I find that audit quality decreases as the number of switches increases, with the results being driven mainly by switches between non-Big 4 audit firms. I also find that frequently switching between non-Big 4 auditors …

The Impact Of Fresh Eyes: How A Change In The Engagement Team Impacts The Reporting Of Internal Control Material Weaknesses, Hannah Elizabeth Richards

Accounting Dissertations - Archive

Regulators have repeatedly debated mandatory auditor rotation. Proponents emphasize the benefits that a new auditor brings, specifically, improved independence and a fresh perspective, leading to higher quality audits. However, opponents argue that changing auditors is costly and impedes audit quality. The United States currently requires audit partner rotation, but it is not clear that partner change alone significantly impacts audit outcomes. In this dissertation, I provide evidence that the fresh perspective brought about by changes in the engagement team improves the detection and reporting of internal control material weaknesses (ICMW) after controlling for the likelihood of the existence of ICMW. …

A How-To Guide And What-To-Know About Nil Payments For Student Athletes, Calla Malone

Accounting Undergraduate Honors Theses

This thesis is an evaluation of a variety of aspects of the new Name, Image, and Likeness (NIL) legislation (also known as the Right to Publicity); a how-to guide and what-to-know with insight from people involved. Inside, there is interviews from student athletes and those that work closely around them and information everyone affected by this new legislation should know.

Corporate Social Responsibility Takes Flight: An Exploration Of Airline Industry Csr Reporting Practices, Anna Yowell

Accounting Undergraduate Honors Theses

Corporate social responsibility reporting, or CSR, has become a way for companies to regain the trust of the public by disclosing how the firm is doing business while being mindful of the community where it operates. The value of responsibility reporting lies in the usefulness of its users; then, it is important for companies to understand how the consumers, often current or prospective shareholders, are understanding their reporting practices.

This thesis presents an overview of how corporate social responsibility disclosures to the public have evolved over a span of four years, 2016 to 2019, through a sample of commercial airlines. …

How The Growth Of Technology Has Forced Accounting Firms To Put An Emphasis On Cybersecurity, Holden Halbach

Accounting Undergraduate Honors Theses

The advancement of technology has brought many changes to accounting firms. Computer applications such as Microsoft Excel have made calculators and physical spreadsheets obsolete. Then with the introduction of cloud computing employees can store, access, and exchange large amounts of data instantaneously from any location. These technological innovations have increased the accuracy and efficiency of firms substantially. However, this growth in technology has shown the importance of putting an emphasis on cybersecurity throughout the accounting industry. The emphasis placed on cybersecurity throughout accounting firms is more prevalent than any other industry. This is primarily because accounting firms not only deal …

An Experiential-Learning Approach For Delivering An Accounting Analytics Capstone Course, Poh Sun Seow, Gary Pan, Clarence Goh

Research Collection School Of Accountancy

The accounting profession is rapidly evolving due to technological innovations. There have been calls for universities to ensure that their programs equip accounting students with the relevant technology skills that will prepare them for the workplace of the future. This article introduces an accounting analytics capstone course that was delivered in an experiential-learning approach. Through the student consultancy project in the capstone course, students learn how to solve complex business problems with guidance from the faculty and industry project sponsor mentors, from problem definition to final client presentation. This close collaboration between faculty and project sponsors facilitates the exchange of …

Implications Of Emerging Technologies On The Accounting Profession, Collin Peace

Undergraduate Honors Theses

Automation recently implemented for some and awaiting to be implemented for others is set to revolutionize the field of accounting, as well as the roles and responsibilities of those who work in it. This study will present and analyze the impacts of current emerging technologies on the accounting profession through first-hand interviews with current accounting professionals. Secondary data obtained will provide the reader with the proper context and background of these technologies, while the primary data acquired from the interviews will explain the implications such technologies will have or are currently having in their respective companies/firms. The results of this …

Accountancy Honors Thesis, Christian Jarrell

Honors Theses

This thesis is a collection of cases completed over two semesters under the direction of Dr. Dickinson. The cases covered multiple topics in the areas of business and accounting with the goal of exposing students not only to the accounting industry but give them a look at a professional career. Due to the various subject of each case, rather than have one central abstract for this thesis, each case will have its own abstract that will include an explanation of what the case was about and what was learned from the case.

An Analysis Of Accounting Principles Through Case Studies, Kyle Liebert

Honors Theses

The following ten cases are compilation of a semesters worth of work in my Accy 420 class. Each of these were introduced by Dr. Dickinson, at which time she gave us a perspective. From my knowledge of accounting principles, financial and managerial concepts, I was able to interpret the case. Each case required a deep understanding of the topic or an ability to understand a new concept. After being introduced, I analyzed the topic and followed up with research. These case studies outlined by Dr. Dickinson were completed in the academic year of Fall 2019 and Spring 2020 from the …

A Survey Of Financial Reporting, Grace Anne White

Honors Theses

This thesis is a series of case studies that addresses multiple accounting topics and issues. Accounting majors in the Sally McDonnell Barksdale Honors College have the opportunity to take two classes during their junior year with Dr. Vicki Dickinson that consist of twelve different case studies. Independently, the case studies vary in substance from an Excel Course and interviews to analyzing a public company’s financial statements. One of the twelve case studies was completed during her class held on Wednesday nights. Each case consists of its own title page, table of contents, and works cited. Since each case study is …

An Analysis Of Financial Accounting Through Case Studies, Maggie Herring

Honors Theses

This thesis is composed of a series of case studies performed over the course of two semesters. Each individual case challenged me to look further into a different aspect of financial accounting and how it would look as a career. The culmination of the studies provided me with a more in-depth look of what accounting actually is in practice and gave insights into how the field might change in the near future.

The cases spanned a variety of topics. The first case, “A Tale of Two Cities”, had me compare two different cities and what beginning my career would look …

An Analysis Of Accounting Principles Through Case Studies, Marisa Panasci

Honors Theses

The purpose of this thesis is to analyze various accounting principles through an evaluation of fictional and non-fictional case studies that helps to create an understanding of accounting philosophies in real-world situations. In contrast to the more traditional research approach to a thesis, I was given 10 cases to dissect specific questions regarding economics, ethics, accounting methodologies, personal experiences and more. Dr. Dickinson led this course to allow time for presentations with accounting professionals in tandem with complex questions about films, readings, and cases that challenged us to think outside the box. We also participated in accounting case competitions to …

An Examination Of Accountancy Through Case Studies, Evan Poag

Honors Theses

This thesis consists major accounting topics that are encompassed in the profession of accounting. Thanks to this thesis, I can say that I have a much more thorough understanding of the constantly evolving environment that is accounting. The University of Mississippi allows members of the Sally McDonnell Barksdale Honors College to write the thesis as part of a class titled Accountancy 420, which is taught by Dr. Victoria Dickinson.

A Discussion Of Special Topics In Accounting, Matthew Stersic

Honors Theses

In order to complete this study, I used a variety of websites, telling me information about the cities, as well as sites that could provide me with facts and figures as well. I was able to interview my roommate ,who is from Chicago, to get a good place to begin on a lot of the questions such as where I would want to live in the city. Through means of data collection, interviewing, and budgeting I was able to come up with an answer to where I would want to live.

Honors Accounting Thesis, Joseph Harris

Honors Theses

During the fall and spring of the 2019-2020 school year, I was a part of the Honors 420 accounting thesis class. This class was led by Dr. Vicki Dickinson as a series of case studies featuring several notable speakers throughout the year. Dr. Dickinson was a fantastic instructor. She greatly helped me in my recruiting process by giving me real-world tips that directly translated into navigating both accounting socials and interviews. Even throughout the COVID period of the spring semester, Dr. Dickinson was constantly giving me advice on how to navigate interviewing and networking opportunities. Each separate case presented in …

A Survey Of Financial Accounting Principles As Illustrated By Comprehensive Case Studies, Shelby D'Amico

Honors Theses

This document is a compilation of a year of work under the direction of Dr. Victoria Dickinson as a part of the Accounting Practicum Program in accordance with the Sally McDonnell Barksdale Honors College. The eleven case studies that are completed and shown in this thesis are representative of numerous accounting principles and topics that are applicable in the real-world setting. The topics discussed cover a wide range of information such as Regulation Fair Disclosure and the presidential debates, all of which allow students to see how various accounting topics will present themselves in the professional world. Some cases were …